Optimal taxation of bequests in a model with initial wealth
Johann K. Brunner; Susanne Pech
| Year of publication: |
2012
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|---|---|
| Authors: | Brunner, Johann K. ; Pech, Susanne |
| Published in: |
The Scandinavian journal of economics. - Oxford : Wiley, ISSN 0347-0520, ZDB-ID 8170-X. - Vol. 114.2012, 4, p. 1368-1392
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| Subject: | Expenditure tax | inheritance tax | intergenerational wealth transfers | Theorie | Theory | Erbschaftsteuer | Inheritance tax | Optimale Besteuerung | Optimal taxation | Erbe | Inheritance | Intergenerationale Übertragung | Intergenerational transfer | Vermögen | Wealth | Vermögensverteilung | Wealth distribution | Generationengerechtigkeit | Intergenerational equity | Overlapping Generations | Overlapping generations | Konsumorientierte Besteuerung | Consumption-based taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009744335